Aperofin: what changed
What changed
Aperofin
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€16,252
2024 · €19,059-€2,807
Equity
€50,312
2024 · €34,059+€16,252
Cash
€2,235
2024 · €3,844-€1,610
Balance sheet total
€189,222
2024 · €200,002-€10,779
Largest movements
Assets
- Receivables within one year -€9,170
down €9,170 (-56.8%), from €16,157 to €6,988
of which Trade receivables: -€9,197
Equity and liabilities
- Debts after one year -€19,397
down €19,397 (-18.5%), from €104,608 to €85,211
- Reserves +€16,252
up €16,252 (+85.3%), from €19,059 to €35,312
- Trade debts -€10,855
down €10,855 (-95.1%), from €11,413 to €558
Income statement
- Gross operating margin -€13,139
down €13,139 (-32.7%), from €40,240 to €27,101
- Financial charges -€9,444
down €9,444 (-61.2%), from €15,422 to €5,978
- Taxes -€722
down €722 (-15.1%), from €4,786 to €4,064
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€19,059
Gross operating margin
-€13,139
Other operating charges
+€167
Financial charges
+€9,444
Taxes
+€722
Result 2025
€16,252
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,925
Investment
€0
Financing
-€18,535
Cash 2024
€3,844
From operations (derived)
+€16,925
Net result for the year
+€16,252
Receivables within one year
+€9,170
Trade debts
-€10,855
Tax, wage and social debts
+€1,499
Other debts
+€460
Accrued charges and deferred income
+€400
Financing
-€18,535
Debts after one year
-€19,397
Current portion of long-term debt
+€862
Cash 2025
€2,235
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,002 | €189,222 | -€10,779 | -5.4% |
| Fixed assets | 21/28 | €180,000 | €180,000 | = | 0.0% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €20,002 | €9,222 | -€10,779 | -53.9% |
| Amounts receivable within one year | 40/41 | €16,157 | €6,988 | -€9,170 | -56.8% |
| Trade receivables | 40 | €16,059 | €6,862 | -€9,197 | -57.3% |
| Other amounts receivable | 41 | €98 | €126 | +€28 | +28.1% |
| Cash at bank and in hand | 54/58 | €3,844 | €2,235 | -€1,610 | -41.9% |
| Total equity and liabilities | 10/49 | €200,002 | €189,222 | -€10,779 | -5.4% |
| Equity | 10/15 | €34,059 | €50,312 | +€16,252 | +47.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,059 | €35,312 | +€16,252 | +85.3% |
| Distributable reserves | 133 | €19,059 | €35,312 | +€16,252 | +85.3% |
| Amounts payable | 17/49 | €165,942 | €138,910 | -€27,032 | -16.3% |
| Amounts payable after more than one year | 17 | €104,608 | €85,211 | -€19,397 | -18.5% |
| Financial debts | 170/4 | €104,608 | €85,211 | -€19,397 | -18.5% |
| Amounts payable within one year | 42/48 | €61,334 | €53,300 | -€8,035 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €18,535 | €19,397 | +€862 | +4.6% |
| Trade debts | 44 | €11,413 | €558 | -€10,855 | -95.1% |
| Suppliers | 440/4 | €11,413 | €558 | -€10,855 | -95.1% |
| Taxes, remuneration and social security | 45 | €8,829 | €10,328 | +€1,499 | +17.0% |
| Taxes | 450/3 | €8,829 | €10,328 | +€1,499 | +17.0% |
| Other amounts payable | 47/48 | €22,557 | €23,017 | +€460 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €973 | €807 | -€167 | -17.1% |
| Gross operating margin | 9900 | €40,240 | €27,101 | -€13,139 | -32.7% |
| Operating profit (loss) | 9901 | €39,267 | €26,294 | -€12,973 | -33.0% |
| Financial charges | 65/66B | €15,422 | €5,978 | -€9,444 | -61.2% |
| Recurring financial charges | 65 | €15,422 | €5,978 | -€9,444 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €23,845 | €20,316 | -€3,529 | -14.8% |
| Income taxes | 67/77 | €4,786 | €4,064 | -€722 | -15.1% |
| Profit (loss) for the period | 9904 | €19,059 | €16,252 | -€2,807 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,059 | €16,252 | -€2,807 | -14.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.